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Mulyono, Andi
Universitas Aisyah Pringsewu, Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pelatihan dan Pendampingan: Anak Muda Melek Social Media Marketing Naufal Sinatria; Fauzan Fuadi; Muhammad Lathief Syaifussalam; Nur Aminudin; Dwi Feriyanto; Agus Wantoro; Andi Mulyono
Dharma: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

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Abstract

The aim of this marketing content creation training and mentoring is to increase students' understanding, creativity, and confidence in creating simple content, as a generation growing up in the digital era. The methods used include material delivery, interactive discussions, and direct practice. The results showed high student enthusiasm throughout the process, indicating that the learning approach aligned with their characteristics and needs. In addition to acquiring basic content creation skills, students also demonstrated positive developments in their expressive and collaborative abilities. These results demonstrate that hands-on learning is highly effective in developing students' digital competencies.
Pengaruh Efisiensi Pengelolaan Limbah, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Vivi Andela; Andi Mulyono
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2120

Abstract

Penelitian ini bertujuan menganalisis pengaruh efisiensi pengelolaan limbah, green accounting, dan kinerja lingkungan terhadap kinerja keuangan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan sampling jenuh terhadap 36 data observasi perusahaan yang terdaftar di BEI dan mengikuti PROPER. Data dianalisis menggunakan regresi linear berganda. Efisiensi pengelolaan limbah diukur melalui rasio produksi terhadap limbah B3, green accounting melalui rasio biaya lingkungan terhadap beban operasional, kinerja lingkungan melalui skor PROPER, dan kinerja keuangan melalui ROA. Hasil penelitian menunjukkan bahwa ketiga variabel pengelolaan lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa pengelolaan limbah yang efisien, penerapan green accounting, dan peningkatan kinerja lingkungan dapat mendukung profitabilitas sekaligus keberlanjutan perusahaan. Penelitian ini memberikan bukti empiris mengenai pentingnya integrasi pengelolaan lingkungan dalam strategi keuangan perusahaan farmasi.   This study aims to analyze the effects of waste management efficiency, green accounting, and environmental performance on the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange during 2022–2024. A quantitative approach was employed using saturated sampling, resulting in 36 observations from companies listed on the IDX and participating in the PROPER program. Data were analyzed using multiple linear regression. Waste management efficiency was measured by the production-to-B3 waste ratio, green accounting by the ratio of environmental costs to operating expenses, environmental performance by PROPER scores, and financial performance by ROA. The results show that waste management efficiency, green accounting, and environmental performance each have a positive and significant effect on financial performance. These findings indicate that efficient waste management, green accounting practices, and improved environmental performance can enhance profitability while supporting corporate sustainability. The study provides empirical evidence on the importance of integrating environmental management into the financial strategies of pharmaceutical companies.  
Pengaruh Pemahaman, Sosialisasi Dan Persepsi Keadilan TER Terhadap Kepatuhan Wajib Pajak Orang Pribadi Zahrohtun Haniah; Andi Mulyono
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2121

Abstract

Penelitian ini bertujuan menganalisis pengaruh pemahaman Tarif Efektif Rata-rata (TER), sosialisasi perpajakan, dan persepsi keadilan TER terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Pringsewu. Penelitian dilatarbelakangi oleh masih terbatasnya kajian mengenai faktor kepatuhan setelah implementasi kebijakan TER berdasarkan PP No. 58 Tahun 2023 dan PMK No. 168 Tahun 2023. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap Wajib Pajak Orang Pribadi yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa pemahaman TER, sosialisasi perpajakan, dan persepsi keadilan TER secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa pemahaman kebijakan, kualitas sosialisasi, dan persepsi keadilan menjadi faktor penting dalam meningkatkan kepatuhan pada era implementasi TER.   This study aims to analyze the effects of understanding the Average Effective Tax Rate (TER), tax socialization, and perceived fairness of TER on individual taxpayer compliance in Pringsewu Regency. The study addresses the limited empirical evidence on taxpayer compliance following the implementation of TER under Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. A quantitative survey approach was employed, with individual taxpayers selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results show that understanding TER, tax socialization, and perceived fairness of TER have positive and significant effects on taxpayer compliance, both partially and simultaneously. These findings indicate that policy understanding, effective tax socialization, and perceptions of fairness are important factors in improving taxpayer compliance under the implementation of TER.  
Pengaruh Konsultasi Pajak, Kampanye Pajak Dan Pelaporan Pajak Elektronik Terhadap Kepatuhan Wajib Pajak Bagas Andrianto; Andi Mulyono
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2143

Abstract

Kepatuhan wajib pajak masih menjadi tantangan dalam pemenuhan kewajiban perpajakan, sementara pemanfaatan layanan konsultasi, media sosial, dan sistem pelaporan elektronik menjadi bagian dari upaya peningkatan kepatuhan. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas konsultasi pajak, kampanye pajak di media sosial, dan pelaporan pajak elektronik terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Mesuji. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner. Populasi penelitian berjumlah 24.638 wajib pajak dengan sampel sebanyak 100 responden. Analisis data menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kualitas konsultasi pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dengan nilai koefisien regresi 0,056 dan signifikansi 0,397 > 0,05. Kampanye pajak di media sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan koefisien 0,364 dan signifikansi 0,000 < 0,05. Pelaporan pajak elektronik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan koefisien 0,341 dan signifikansi 0,002 < 0,05. Kontribusi penelitian ini menunjukkan bahwa pemanfaatan media sosial sebagai sarana edukasi perpajakan dan pelaporan pajak elektronik memiliki peran dalam meningkatkan kepatuhan wajib pajak pada KPP Mesuji, sedangkan kualitas konsultasi pajak belum menunjukkan pengaruh yang signifikan.   Taxpayer compliance remains a challenge in fulfilling tax obligations, while the use of consulting services, social media, and electronic reporting systems is part of efforts to improve compliance. This study aims to analyze the influence of the quality of tax consultations, tax campaigns on social media, and electronic tax reporting on taxpayer compliance at the Mesuji Tax Office (KPP). The study employs a quantitative approach using primary data obtained through a questionnaire. The study population consisted of 24,638 taxpayers with a sample of 100 respondents. Data analysis used multiple linear regression with the aid of SPSS. The results showed that the quality of tax consultations did not have a significant effect on taxpayer compliance with a regression coefficient of 0.056 and a significance level of 0.397 > 0.05. Tax campaigns on social media have a positive and significant effect on taxpayer compliance, with a coefficient of 0.364 and a significance level of 0.000 < 0.05. Electronic tax filing has a positive and significant effect on taxpayer compliance, with a coefficient of 0.341 and a significance level of 0.002 < 0.05. The findings of this study indicate that the use of social media as a tool for tax education and electronic tax filing plays a role in improving taxpayer compliance at the Mesuji Tax Office, whereas the quality of tax consultation has not yet shown a significant effect.  
Co-Authors Agus Wantoro Amali Rica Pratiwi Avelia Lolitasari Bagas Andrianto Betty Leli Kristiana Bintoro, Panji Cahya Ningrum Irmawati Citra Adista Dera Elva Junita Desti Ambar Wati Dina Anggraini Dwi Feriyanto Femas Khairul Ikhfani Ferly Ardhy Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Izzatti Nur Hasanah Jesika Abel Enggel Lia Joko Triloka Juvita Sari Kristi Agust, Kristi M. Fillyal Alfarizi M. Galih Ramaputra Makhda Intan Sanusi Monica Nadia Sari Muhammad Lathief Syaifussalam Naufal Sinatria Naufal Sinatria Naufal Sinatria Nur Aminudin Nuruhidin, Ahmad pramajaya, Jamilah Pratiwi, Ratih Tiyas Putri Amalia Rossy Putri, Leoni Frissillia Ratih Tiyas Pratiwi Ratnasari Ratnasari Riko Aldi Winata Riska Agi Sawirti Saripin, Saripin Sawirti, Riska Agi Sekar Larasati, Bayu Selly Puspita Sari Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Syriac Nellikunnel Devasia Vivi Andela Yana Ayu Andini, Dwi Yudha Pratama, Rendy Zahrohtun Haniah Zahrohtun Haniah Zulkifli